UK-Japan: Protocol to existing treaty enters into force very soon

13 November, 2014

The existing Income Tax Treaty between Japan and the UK will enter into force on December 12, 2014 followed by an exchange of diplomatic note on November 12, 2014. The protocol was previously signed on December 17, 2013. It includes provisions regarding withholding tax on dividends, interest and capital gains. It also amended the existing treaty articles on the mutual agreement procedures (MAP), business profits and assistance in the collection of tax.

Asia-Pacific

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